Perusahaan mencatat liabilitas diestimasi atas imbalan kerja karyawan berdasarkan perhitungan internal dan laporan aktuaria PT Sakura Aktualita Indonesia tanggal 15 Februari 2021. Dengan menggunakan metode ―Projected Unit Credit‖ dengan asumsi-asumsi sebagai berikut:
As of June 30, 2021 and December 31, 2020, the balance of estimated liabilities for employees‘ benefits is based on internal calculation and the actuarial report of PT Sakura Aktualita Indonesia dated February 15, 2021. The method used in the actuarial valuation is the ―Projected Unit Credit‖ method with the following assumptions:
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
Usia pensiun 55 tahun / years old 55 tahun / years old Normal pension age
Tingkat kenaikan gaji 8% per tahun / per annum 8% per tahun / per annum Salary increase rate
Tingkat diskonto 7,00% per tahun / per annum 7,00% per tahun / per annum Discount rate
Tingkat mortalita TMI III TMI III Mortality rate
Tingkat pengunduran diri
5% sampai usia 45 tahun kemudian menurun linear
sampai menjadi 1% di usia 55 tahun / to 5% at 45 years old then
decreased linearly to 1% at 55 years old
5% sampai usia 45 tahun kemudian menurun linear
sampai menjadi 1% di usia 55 tahun / to 5% at 45 years old then
decreased linearly to 1% at 55
years old Resignation rate
Rincian beban imbalan kerja karyawan yang diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian interim adalah sebagai berikut:
The detail of the employees‘ benefits expense recognized in interim consolidated statement of profit or loss and other comprehensive income is as follows:
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Beban jasa kini 1.399.100.220 1.207.051.182 Current service cost
Beban bunga 383.759.580 329.826.654 Interest cost
Jumlah 1.782.859.800 1.536.877.836 Total
Pengukuran kembali liabilitas diestimasi atas imbalan kerja
karyawan (1.045.827.892 ) (249.211.474 )
Remeasurement of estimated liabilities for
employees‘ benefits
KARYAWAN (lanjutan) BENEFITS (continued) Mutasi liabilitas bersih di laporan posisi keuangan
konsolidasian interim adalah sebagai berikut:
The movement of net liabilities in the interim consolidated statement of financial position is as follows:
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
Saldo awal 10.625.014.250 9.192.260.431 Beginning balance
Beban imbalan kerja 1.782.859.800 3.565.719.602 Employee benefit expense
Pembayaran imbalan (145.300.000 ) (41.310.000 ) Payment of benefits
Pengukuran kembali
keuntungan aktuarial (1.045.827.892 ) (2.091.655.783 )
Remeasurement of actuarial gains
Saldo akhir 11.216.746.158 10.625.014.250 Ending balance
Sensitivitas keseluruhan liabilitas pensiun terhadap perubahan tertimbang asumsi dasar pada tanggal 30 Juni 2021 dan 31 Desember 2020 adalah sebagai berikut:
The sensitivity of the overall pension liability to changes in the weighted principal assumptions as of June 30, 2021 and December 31, 2020 is as follows:
Dampak Kenaikan (Penurunan) Terhadap Saldo Liabilitas Imbalan Pasti/
Impact on Increase (Decrease) to Balance of Defined Benefit Liability Perubahan asumsi/
Change in Assumptions
Kenaikan asumsi/
Increase in Assumptions
Penurunan asumsi/
Decrease in Assumptions
Tingkat diskonto 1% (632.793.868 ) 702.896.584 Discount rate
Tingkat pertumbuhan gaji 1% 649.618.519 (598.209.863 ) Salary growth rate
21. MODAL SAHAM 21. SHARE CAPITAL
Rincian pemegang saham pada tanggal 30 Juni 2021 dan 31 Desember 2020 adalah sebagai
berikut:
The composition of shareholders as of June 30, 2021 and December 31, 2020 is as
follows:
30 Juni 2021 / June 30, 2021
Pemegang Saham
Jumlah Saham Ditempatkan dan
Disetor Penuh / Total Issued and
Fully Paid
Persentase Kepemilikan (%) /
Percentage of Ownership
Jumlah (Rp) /
Total (Rp) Shareholders
PT Dafam 1.015.000.000 53,43% 101.500.000.000 PT Dafam
Billy Dahlan 185.175.000 9,75% 18.517.500.000 Billy Dahlan
Reksa Dana Narada Saham
Indonesia 134.032.100 7,05% 13.403.210.000
Reksa Dana Narada Saham Indonesia
Edy Selamat 130.985.643 6,89% 13.098.564.300 Edy Selamat
Masyarakat 434.660.107 22,88% 43.466.010.700 Public
Jumlah 1.899.852.850 100,00% 189.985.285.000 Total
31 Desember 2020 / December 31, 2020
Pemegang Saham
Jumlah Saham Ditempatkan dan
Disetor Penuh / Total Issued and
Fully Paid
Persentase Kepemilikan (%) /
Percentage of Ownership
Jumlah (Rp) /
Total (Rp) Shareholders
PT Dafam 1.015.000.000 53,43% 101.500.000.000 PT Dafam
Billy Dahlan 185.000.000 9,74% 18.500.000.000 Billy Dahlan
Reksa Dana Narada Saham
Indonesia 134.868.100 7,10% 13.486.810.000
Reksa Dana Narada Saham Indonesia
Masyarakat 564.731.540 29,73% 56.473.154.000 Public
Jumlah 1.899.599.640 100,00% 189.959.964.000 Total
Pada tanggal 30 Juni 2021, tidak terdapat Direksi Perusahaan yang memiliki saham Perusahaan
As of June 30, 2021, there is no Director of the Company shares.
Pada tahun 2019, Grup telah menerbitkan Waran Seri 1 sebanyak 121.176.890 lembar saham atau sebesar Rp 12.117.689.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2019, the Group has issued Series 1 Warrants 121,176,890 shares or amounted to Rp 12,117,689,000 which have recorded as issued and paid-up capital of the Group.
Pada tahun 2020, Grup telah menerbitkan Waran Seri 1 sebanyak 17.150 lembar saham atau sebesar Rp 1.715.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2020, the Group has issued Series 1 Warrants 17,150 shares or amounted to Rp1,715,000 which have recorded as issued and paid-up capital of the Group.
Pada tahun 2021, Grup telah menerbitkan Waran Seri 1 sebanyak 253.210 lembar saham atau sebesar Rp 25.321.000 yang telah dicatat sebagai modal ditempatkan dan disetor penuh Grup.
In 2021, the Group has issued Series 1 Warrants 253,210 shares or amounted to Rp25,321,000 which have recorded as issued and paid-up capital of the Group.
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal adalah untuk memastikan pemeliharaan rasio modal yang sehat untuk mendukung usaha dan memaksimalkan imbalan bagi pemegang saham.
The primary objective of the capital management is to ensure that it maintains healthy capital ratios in order to support its business and to maximize shareholder value.
Grup mengelola struktur permodalan dan melakukan penyesuaian, berdasarkan perubahan kondisi ekonomi. Untuk memelihara dan menyesuaikan struktur permodalan, Grup dapat menyesuaikan pembayaran dividen kepada pemegang saham, imbalan modal kepada pemegang saham atau menerbitkan saham baru.
The Group manages its capital structure and makes adjustments to it, in line of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares.
Grup mengawasi modal dengan menggunakan rasio pengungkit (gearing ratio), dengan membagi utang bersih dengan jumlah modal.
The Group monitors its capital using gearing ratio, by dividing net debt with the total capital.
Utang bersih dihitung sebagai seluruh akun utang kecuali utang pajak dikurangi kas dan bank. Jumlah modal dihitung sebagai ekuitas seperti yang disajikan dalam laporan posisi keuangan konsolidasian interim.
Net debt is calculated as all of payables account except taxes payable less cash on hand and in banks. The total capital is calculated as equity as shown in the interim consolidated statement of financial position.
Perhitungan rasio pengungkit adalah sebagai berikut: The computation of gearing ratio is a follows:
30 Juni 2021 / June 30, 2021
31 Desember 2020 / December 31, 2020
Jumlah utang 200.434.432.204 194.829.459.373 Total payables
Dikurangi kas dan setara kas 4.687.076.680 28.566.664.314 cash and cash equivalents
Utang bersih 195.747.355.524 166.262.795.059 Net debt
Jumlah ekuitas 70.879.833.044 81.870.084.161 Total equity
Rasio utang terhadap modal 2,76 2,03 Gearing ratio
22. PENDAPATAN BERSIH 22. NET REVENUES
Rincian pendapatan bersih adalah sebagai berikut: The detail of net revenues is as follows:
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Hotel 20.079.399.686 19.115.199.866 Hotels
Real estat 13.663.215.546 8.906.186.781 Real estate
Penyewaan 1.091.750.030 3.104.141.148 Rental
Jasa manajemen perhotelan 2.742.138.140 4.764.483.794 Hotel management services
Lain-lain 53.460.000 50.787.000 Others
Jumlah 37.629.963.402 35.940.798.589 Total
Pada periode enam bulan yang berakhir pada tanggal 30 Juni 2021 dan 2020, pendapatan dari pelanggan tidak ada yang melebihi 10% dari pendapatan bersih.
For the six-month period ended June 30, 2021 and 2020, there is no revenues from customers exceeding 10% of the net revenues.
Rincian beban pokok pendapatan berdasarkan bidang usaha adalah sebagai berikut:
The detail of cost of revenues classified based on line of business is as follows:
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Hotel 10.032.970.825 9.953.172.758 Hotels
Real estat 8.664.469.433 5.635.502.799 Real estate
Penyewaan 532.570.903 309.309.122 Rental
Jumlah 19.230.011.161 15.897.984.679 Total
Pada periode enam bulan yang berakhir pada tanggal 30 Juni 2021 dan 2020, tidak terdapat pembelian kepada pihak tertentu yang melebihi 10% dari jumlah beban pokok pendapatan.
For the six-month period ended June 30, 2021 and 2020, there is no purchases from certain parties which exceeded 10% of the cost of revenues.
24. BEBAN PENJUALAN 24. SELLING EXPENSES
Rincian beban penjualan sebagai berikut: The detail of selling expenses is as follows:
Berdasarkan bidang usaha Based on business
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Real estat 1.238.806.799 1.007.351.250 Real estate
Hotel 519.117.788 541.401.777 Hotels
Jasa manajemen Perhotelan - - Hotel management services
Jumlah 1.757.924.587 1.548.753.027 Total
Berdasarkan rincian Based on details
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Estate 655.968.093 293.427.155 Estate
Legal 285.380.438 15.015.306 Legal
Komisi 195.702.038 126.962.350 Commission
Acara, Promosi dan
Reklame 118.216.505 93.532.905
Event, Promotion and Advertising
Biaya fasilitas unit rumah 73.395.455 477.860.449 Houses facilities
Hiburan 53.698.355 64.806.714 Entertainment
Dekorasi 19.506.817 11.589.716 Decoration
Biaya langganan 10.090.798 11.413.256 Subscription expenses
Brosur 6.620.000 42.553.641 Brochure
Papan reklame 1.384.100 20.383.600 Billboard
Lain-lain 337.961.988 391.207.935 Others
Jumlah 1.757.924.587 1.548.753.027 Total
25. BEBAN UMUM DAN ADMINISTRASI 25. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi adalah sebagai
berikut:
The detail of general and administrative expenses is as follows:
Berdasarkan bidang usaha Based on business
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Hotel 8.638.849.185 8.469.104.399 Hotels
Real estat 7.372.330.929 7.188.599.816 Real estate
Jasa manajemen perhotelan 4.911.026.894 4.857.257.311 Hotel management services
Jumlah 20.922.207.008 20.514.961.526 Total
(continued)
Berdasarkan rincian Based on details
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020
Gaji, upah dan tunjangan 10.295.737.689 9.199.288.901 Salary, wages and allowance
Operasi kantor 3.076.818.043 3.216.139.840 Office operating
Imbalan kerja karyawan 1.782.859.800 - Employee benefits
Pajak 1.428.854.144 1.446.962.985 Tax
Divisi HRD 739.740.995 966.958.802 HRD division
Perawatan aset 723.100.643 611.909.921 Asset maintenance
Penyusutan dan amortisasi 560.333.050 840.087.741 Depreciation and amortization
Asuransi 431.976.818 425.986.712 Insurance
Peralatan kantor 384.863.977 482.775.464 Office equipment
Divisi administrasi dan legal 371.018.612 471.074.311 Legal administrative division
Jasa profesional 257.321.818 890.420.000 Professional fee
Akomodasi dan perjalanan
dinas 211.440.327 239.518.392
Accomodation and official travel Lain-lain (dibawah
Rp 100.000.000) 536.752.013 1.723.838.457
Others (under Rp 100,000,000)
Jumlah 20.800.817.929 20.514.961.526 Total
26. PENDAPATAN (BEBAN) LAIN-LAIN 26. OTHER INCOME (EXPENSES)
Rincian pendapatan (beban) lain-lain adalah sebagai berikut:
The details of other income (expenses) are as follows:
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020 Pembalikan penurunan nilai
piutang usaha (lihat
Catatan 6) 1.585.133.429 -
Reversal impairment of trade receivables (see Note 6)
Laba penjualan aset tetap - 77.910.417 Gain on sale of fixed assets
Penyisihan dan biaya
administrasi pinjaman - (25.000.000 )
Provision and credit administration Beban bunga – utang
pembiayaan konsumen (5.220.944 ) (16.480.687 )
Interest – consumer financing payables
Administrasi bank (333.319.314 ) (69.329.963 ) Bank administration
Beban bunga – utang bank (8.596.304.244 ) (9.085.399.054 ) Interest – bank loan Penurunan nilai piutang
usaha (lihat Catatan 6) (1.945.711.210 ) -
Impairment of trade receivables (see Note 6)
Lain-lain (53.367.904 ) (255.306.168 ) Others
Jumlah (9.348.790.187 ) (9.373.605.455 ) Total
Perhitungan laba bersih per saham untuk periode enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2021 dan 2020 adalah sebagai berikut:
The calculation of net income per share for the six-month periode ended June 30, 2021 and 2020 as follows:
30 Juni 2021 / June 30, 2021
30 Juni 2020 / June 30, 2020 Rugi bersih periode berjalan
diatribusikan kepada entitas
induk (11.222.988.196 ) (11.500.398.000 )
Net losses for the period attributable to
owners of the parent Jumlah rata-rata saham
tertimbang untuk:
Weighted average number of shares for:
Laba bersih per saham dasar 3.904.892.144 25.162.062.896 Basic earnings per share Laba bersih per saham
delusian 3.667.673.192 25.162.317.844 Diluted earnings per share
Laba bersih per saham: Earnings per share:
Dasar (2,874 ) (0,457 ) Basic
Dilusian (3,060 ) (0,457 ) Diluted
28. SIFAT DAN TRANSAKSI PIHAK BERELASI 28. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES